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The North Carolina apportionment statute, chapter 28A,
article 27, of the General Statutes of North Carolina,
N.C. Gen. Stat. sec. 28A-27-2 (2001), provides as follows:
Section 28A-27-2. Apportionment.
(a) Except as otherwise provided in subsection
(b) of this section, or in G.S. 28A-27-5, * * *
the tax shall be apportioned among all persons
interested in the estate in the proportion that
the value of the interest of each person
interested in the estate bears to the total value
of the interests of all persons interested in the
estate. The values as finally determined for
federal estate tax purposes shall be used for the
purposes of this computation.
(b) In the event the decedent's will provides a
method of apportionment of the tax different
from the method provided in subsection (a) above,
the method described in the will shall control.
However, in the case of any will executed on or
after October 1, 1986, a general direction in the
will that taxes shall not be apportioned, whether
or not referring to this Article, but shall be
paid from the residuary portion of the estate
shall not, unless specifically stated otherwise,
apply to taxes imposed on assets which are
includible in the valuation of the decedent's
gross estate for federal estate tax purposes only
by reason of Sections 2041, 2042 or 2044 of the
Internal Revenue Code of 1954 or corresponding
provisions of any subsequent tax law. In the
case of an estate administered under any will
executed on or after October 1, 1986, in the
event that the estate tax computation involves
assets described in the preceding sentence,
unless specifically stated otherwise, apportion-
ment shall be made against such assets and the
tax so apportioned shall be recovered from the
persons receiving such assets as provided in
Sections 2206, 2207 or 2207A of the Internal
Revenue Code of 1954 or corresponding provisions
of any subsequent tax law. (1985 (Reg. Sess.,
1986), c. 878, s. 1; 1987, c. 694, s. 1.)
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